The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of academics and auditors. The researcher has come to a set of conclusions, the most important of which, despite some of the shortcomings of the fair value, but it is the best available basis of measuring some elements of the financial statements, because the objectors did not provide any functional alternative to them, also the responses of the research sample showed that there is a statistically significance relationship between the application of the fair value and accounting information.
Nitrogen dioxide NO2 is one of the most dangerous contaminant in the air, its toxic gas that cause disturbing respiratory effects, most of it emitted from industrial sources especially from the stack of power plants and oil refineries. In this study Gaussian equations modelled by Matlab program to state the effect of pollutant NO2 gas on area around Durra refinery, this program also evaluate some elements such as wind and stability and its effect on stacks height. Data used in this study is the amount of fuel oil and fuel gas burn inside refinery at a year 2017. Hourly April month data chosen as a case study because it’s unsteady month. After evaluate emission rate of the all fuel and calculate exit velocity from
... Show MoreShabak is one of minority related to Kurdish nation , speaking Bajalan variety especially Goran Dialect.
This study is a historic and diactological study about Kurdish Bajalan variety.The study is composed an introduction and tw0 chapters. The first chapter talks about Bajalan variety , and it has two axes . In the first axe , I talk about the geography of Bajalan variety and in the second axes the map of goran dialect . The second chapter is about Shabak variety and it is constituted of three axes : The first section is about Shabak variety , in the second section is allocated to the domicile of Shabak variety and in the third section , talks about the saint of shabak and in the end the
... Show MoreAn experimental study was conducted with low cost natural waste adsorbent materials, barley husks and eggshells, for the removal of Levofloxacine (LEVX) antibacterial from synthetic waste water. Batch sorption tests were conducted to study their isothermal adsorption capacity and compared with conventional activated carbon which were, activated carbon > barley husks > eggshells with removal efficiencies 74, 71 and 42 % with adsorbents doses of 5, 5 and 50 g/L of activated carbon, barley husks, and eggshells respectively. The equilibrium sorption isotherms had been analyzed by Langmuir, Freundlich, and Sips models, and their parameters were evaluated. The experimental data were correlated well with the Langmuir model which gives the
... Show MoreIn this study, an experimental investigation had conducted for six high strength laced reinforced concrete one-way slabs to discover the behavior of laced structural members after being exposed to fire flame (high temperature). Self-compacted concrete (SCC) had used to achieve easy casting and high strength concrete. All the adopted specimens were identical in their compressive strength of ( , geometric layout 2000 750 150 mm and reinforcement specifics except those of lacing steel content, three ratios of laced steel reinforcement of (0.0021, 0.0040 and 0.0060) were adopted. Three specimens were fired with a steady state temperature of for two hours duration and then after the specimens were cooled suddenly by spraying water. The
... Show MoreThe extraction of Eucalyptus oil from Iraqi Eucalyptus Camadulensis leaves was studded using water distillation methods. The amount of Eucalyptus oil has been determined in a variety of extraction temperature and agitation speed. The effect of water to Eucalyptus leaves (solvent to solid) ratio and particle size of Eucalyptus leaves has been studied in order to evaluate the amount of Eucalyptus oil. The optimum experimental condition for the Eucalyptus oil extraction was established as follows: 100˚C extraction temperature, 200 rpm agitation speed; 0.5 cm leave particle size and 6:1 ml: g amount of water to eucalyptus leaves Ratio.
Tillage appearance device is mechanical, electric-electronic design, getting Patent from the Central Organization for Standardization and Quality Control – Industrial Property Department - Ministry of Planning – The Republic of IRAQ under number Patent 3876 in 20 / 4 / 2014, calculates the number of clods per area by Tillage appearance device, This is done through the generation electrical impulses are sent to the controlled accurate calculates number clods required space and shows the result on the screen in order to see the tillage view per area. Three factor used in these experiment, first factor represents forward speed of tractor three levels (3.5, 4.5, and 5.5 km/h), second factor represent soil moisture content at two levels (14
... Show MoreThe reasons for the totality are varied and multiple, some of which are attributed to the methods of the Arabic language as the participant
Verbal and omnipotent differences in the oud of conscience, which are comprehensive reasons for language in all
And some of these reasons are due to the sciences of the Qur'an, such as cessation and initiation
The explanation of the explanation for the multiplicity of words and differences in them, which necessarily led to a dispute jurisprudence
Linked to the origin of disagreement in the interpretation of the totality and its orientation and understanding and to summarize this subject and diverge
Parts and vocabulary did not receive the necessary care and did not absorb the lesson an
In this work, pure and Ag-doped nickel oxide (NiO) thin films were deposited on glass substrates with different dopant concentrations (0.1, 0.2, 0.3 and 0.4 wt.%) by pulsed-laser deposition (PLD) technique at room temperature. These films were annealed at temperature of 450 °C. The structural and optical properties of the prepared thin films were studied. It was found that annealing process has lead to increase the transmittance of the deposited films. Also, the transmittance was found to increase with doping concentration of silver in the deposited NiO films. The optical energy gap was decreased from 3.5 to 3.2 eV as the doping concentration was increased to 0.4 %.
This study thoroughly investigates the potential of niobium oxide (Nb2O5) thin films as UV-A photodetectors. The films were precisely fabricated using dc reactive magnetron sputtering on Si(100) and quartz substrates, maintaining a consistent power output of 50W while varying substrate temperatures. The dominant presence of hexagonal crystal structure Nb2O5 in the films was confirmed. An increased particle diameter at 150°C substrate temperature and a reduced Nb content at higher substrate temperatures were revealed. A distinct band gap with high UV sensitivity at 350 nm was determined. Remarkably, films sputtered using 50W displayed the highest photosensitivity at 514.89%. These outstanding optoelectronic properties highlight Nb2O5 thin f
... Show MoreIn this study, the effect of fire flame on the punching shear strength of steel fiber reinforced concrete flat plates was experimentally investigated using nine half-scale specimens with dimensions of 1500×1500 mm and a total thickness of 100 mm. The main investigated variables comprised the steel fiber volume fraction 0, 1, and 1.5% and the burning steady state temperature 500 and 600 °C. The specimens were divided into three groups, each group consists of three specimens. The specimens in the first group were tested with no fire effect to be the reference specimens, while the others of the second and third groups were tested after being exposed to fire-flame effect. The adopted characteristics of the fire test were; (one hour) b
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